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TAX   AND 


MILITARY   BILLS, 


AS  PASSED  BY  THE  i 


FIRST    CONGRESS. 


AT   IT8 


CLOSING    SESSION. 

FRIGE  50  GENTS. 


Lc 
STOCKTON  &  CO. 

STEAM    POWER    PRESS    OF    AUGUSTA    CONSTITUTIONALIST. 

1864. 


THE  CURRENCY  ACT. 


'AN  ACT  TO  BE  ENTITLED  'AN  ACT  TO  FUND,  TAX,  AND  LIMIT  THE  CURRENCY. 


Section  1.  The  Congress  of  the  Con  feder- 
ate States  of  America  do  enact,  That  the  hold- 
ers of  all  Treasury  notes  above  the  denomi- 
nation of  five  dollars,  not  bearing  interest 
shall  oe  allowed  until  the  first  day  of  April. 
1864,  east  of  the  Mississippi,  and  until  the 
first  day  of  July,  1864,  west  of  the  Mississippi 
river,  to  fund  the  same,  and  until  the  periods 
and  at  the  places  stated,  the  holders  of  all 
such  Treasury  notes  shall  be  allowed  to  fund 
the  same  in  registered  bonds,  payable  twenty 
years  after  their  date,  bearing  interest  at  the 
rate  of  four  per  cent,  per  annum,  payable  on 
the  1st  of  January  and  July  of  each  year 

8ection  2.  Tre  Secretary  of  the  Treasury 
is  hereby  authored  to  i=sue  the  bonds  re- 
quired for  the  funding  provided  lor  id  the  pr^- 
c  ing  section,  and  until  the  bonds  ca.n  be 
ired  he  may  issue  certificates  to  answer 


•pose. 


Such  bonds  and  certificat  •»  Bhall 


ivable  without  interest  in  payment  of 
all  i;  n  -nment  dues  payable  in  the  year  1864, 
except  exj  ort  and  import  duties. 

Section  3.  That  all  Treasury  notes  of  the 
denomination  of  one  hundred  dollars,  not  bear- 
ing interest,  which  shall  not  be  presented  for 
funding  under  the  provisions  of  the  first  sec- 
tion of  t<  in  act.  shall,  from  and  after  the  first 
day  of  April.  1864,  east  of  the  Miasis.-ippi 
river,  and  the  first  day  of  July,  1864.  west  of 
the  Mississippi,  cease  to  be  receivable 
ment  ol  public  dues,  and  said  notes,  if  not  so 
presented  at  that  time,  shall,  in  addition  to  the 
tax  of  ihirty  three  and  one-third  cents  imposed 
in  the  fourth  section  of  this  act,  be  subjected 
to  a  tax  of  ten  per  cent,  per  month  until  so 
presented  ;  which  taxes  shall  attach  to  said 
notes  wherever  circulated,  and  shall  be  deduc 
ted  from  the  face  of  said  notes  whenever  pre- 
sented for  payment  or  for  funding-,  and  said 
notes  shall  not  be  exchangeable  for  the  new 
issue  of  Treasury   notes  provided  for  in  this 

Section  4.  That  on  all  said  Treasury  notes 
not  funded  or  used  in  payment  of  taxes  at  the 
dates  and  places  prescribed  iuthe  first  section 


of  this  act,  there  be  levied  at  said  dates  a  od 
places  a  tax  of  thirty  three  and  one-third  ce>  us 
for  every  dollar  promised  on  the  face  of  a  ml 
notes  ;  said  tax  shall  attach  to  said  n<  »tes 
wherever  circulated,  and  shall  be  collectec  i  by 
deducting  the  same  at  the  treasury,  its  de  pos 
itarii'S  and  by  tax  collectors,  and  by  all  Gov- 
ernment officers  receiving  the  same  wb.ex  lever 
presented  for  payment  or  for  funding,  or  in 
payment  of  Government  dues,  or  for  portage 
or  in  exchange  for  new  notes,  aa  herei.aaltr 
provided,  and  said  Treasury  notes  sh.ill  be 
fundable  in  bonds  as  provided  for  in  th-e  first 
section  of  this  act,  until  the  first  day  of  Jan- 
uary, 1865,  at  the  rate  ot  sixty- six  aa-d  two 
third  cents  on  the  dollar,  ?ind  it  shall  b>e  the 
duty  of  the  Secretary  of  the  Treasury  a  t  any 
time  between  the  first  of  April,  aud  th«  ■  first 
of  July,  1864,  west  of  the  Mississippi  river, 
and  the  first  of  January,  1865,  to  substitute 
and  exchange  new  Treasu-v  notes  for  the  same 
at  ihe  rate  of  sixty-six  aud  ';wo-thirds  ceEita 
the  dollar  .  Provided  that  notoa  of.thu  d<  nom 
ination  of  oue  hundred  dollar*  shall  n-ot  be 
entitled  to  the  privilege,  of  said  exchange  : 
Provided  further,  That  the  right  to  tuu-d  auy 
of  said  Treasury  notes  after  the  first  day  of 
January,  18/35,  is  hereby  taken  awa/  :  And 
provided  further,  That  upon  all  such  Treasu 
ry  notes  which  may  remain  outstanding  on  the 
first  day  of  January,  1865,  and  which  vmy  not 
be  exchanged  for  new  Treasury  notes,  as  lverein 
provided,  a  tax  of  one  hundred  per  cent,  is 
hereby  imposed. 

Section  5.  That  after  the  first  day  of  April 
next,  all  authority  heretofore  given  to  the 
Secretary  of  the  Treasury  to  issue  Treasury 
notes  bhall  be,  and  is  hereby  revoked  :  Provi- 
ded, the  Secretary  of  the  Treasury  may,  after 
that  time,  ipsue  new  Treasury  notes  in  such 
form  as  he  may  prescribe,  payable  two  years 
after  the  ratification  of  a  treaty  of  peace  with 
the  United  States,  said  new  issues  to  be  re- 
ceivable in  payment  of  all  public  dues,  except 
export  and  -import  duties,  to  be  issued  in  ex 
change  for  oid  notes  at  the  rate  of  two  dollars 


TV.-R. 


CURRENCY   ACT. 


of  the  new  for  three  dollars  of  the  old  issues, 
j  whether  said  old  notes  be  surrendered  for  ex- 
change by  the  holders  thereof,  or  be  received 
into  the  Treasury  under  the  provisions  of  this 
act ;  and  the  holders  of  the  new  notes  or  of  the 
old  notes,  except  thoeo  of  the  denomination 
of  one  hundred  dollars,  after  they  are  reduced 
to  sixty-six  and  two-thirds  cents  on  the  dollar 
by  the  tax  aforesaid,  may  convert  the  same 
into  call  certificates  bearing  interest  at  the  rate 
of  four  per  cent,  per  annum,  and  payable  two 
years  afterta  ratification  of  a  treaty  of  peace 
with  the  United  States,  unless  sooner  convert- 
ed into  new  notes 

Section  6.  That  to  pay  the  expenses  of  the 
-Government  npt  otherwise  provided  for,  the 
Secretary  of  the  Treasury  is  hereby  authorised 
to  issue  six  per  cent,  bonds  to  an  amount  not 
exceeding  five  hundred  millions  of  dollars,  the 
principal  and  interest  whereof  shall  be  free 
from  taxation,  and  for  the  payment  of  interest 
thereon  the  entire  uett  receipts  of  any  export 
duty  hereafter  laid  on  the  value  of  any  eotton, 
tobacco,  and  naval  stores,  which  shall  be  ex- 
ported from  the  Confederate  States,  and  the 
itett  proceeds  of  the  import  duties  now  laid,  or 
so  much  thereof  as  may  be  necessary  to  pay 
annually  the  interest,  are  hereby  specially 
pledged  :  Provided  .that ;the  duties  now  laid 
on  imports  are  hereby  pledged  and  shall  here- 
after be  paid  in  specie,  or  in  sterling  exchange 
or  in  coupons  of  said  bonds. 

Section  1.  That  the  Secretary  of  the  Treas- 
ury is  hereby  authorised,  from  time  to  time, 
as  the  wants  of  the  Treasury  may  require  it,  to 
St  11  or  hypothecate  for  Treasury  notes  said 
bonds,  or  any  part  thereof,  upon  the  best  terms 
he  can,  so  as  to  meet  appropriations  by  Con- 
gress, and  at  the  same  time  reduce  and  restrict 
the  amount  of  th6  circulation  in  Treasury  notes 
within  reasonable  and  safe  limits. 

^    Section  8.  The  bonds  authorised  by  the  sixth 
section  of  this  act  may  be  either  registered  or 
coupon  bonds,  as  the  parties  taking  them  may 
elect ;  and  they  may  be  exchanged  for  each 
other  under  such  regulations  as  the  Secretary 
of  the  Treasury  may  prescribe.    They  shall  be 
for  one  hundred  dollars,    and^shall,    together 
with  the  coupoas  thereto  attached,  be  in  such 
form  and  of  such   authentication  as  the  Secre- 
tary of  the  Treasury  may  prescribe ;  the  inte- 
j  rest  shall  be  payable  half  yearly,  on  the  first 
|  January  and  July  in  each  year,  the  principal 
|  s&all  be  payable  not  less  than  thirty  years  from 
date. 

Section  9.  All  call  certificates  shall  be  fund- 
able, and  shall  be  taxed  in  all  respects  as  is 


provided  for  the  Treasury  notes  into  which 
they  are  convertible.  If  oonverted  before  the 
time  fixed  for  taxing  the  Treasury  notes,  such 
certificates  shall  from  that  time  bear  interest 
upon  only  sixty-six  and  two-thirds  cents  for 
every  dollar  promised  upon  their  face,  and  shall 
be  redeemable  in  new  Treasury  notes  at  that 
rate  ;  but  after  the  passage  of  this  act  no  call 
certificates  shall  be  issued  until  after  the  first 
day  of  April,  1864. 

Section-  10.  That  if  any  bank  of  deposit* 
shall  give  its  depositors  the  bonds  authorised 
by  the  first  seetion  of  this  act,  in  exehange  for 
their  deposits,  and  specifying  the  same  on  the 
bonds  by  some  distinctive  mark  or  token,  to 
be  agreed  upon  with  the  Secretary  of  the 
Treasury,  then  the  said  depositors  shall  be  en- 
titled to  receive  the  amount  of  said  bends  in 
Treasury  notes  bearing  no  interest  and  out- 
standing at  the  passage  of  this  act ;  Provided, 
the  said  bonds  are  presented  before  the  privi- 
lege of  funding  said  notf  s  at  par  shall  cease 
as  herein  prescribed. 

Section  11.  That  all  Treasury  notes  here- 
tofore issued  of  the  denomination  of  five  dol- 
lars, shall  continue  to  be  receivable  in  pay- 
ment of  public  dues,  as  provided  by  law,  and 
fundable  at  par  under  the  provisions  of  this 
act,  until  the  first  of  July,  1864,  cast,  and 
until  the  first  of  October,  1864,  west  of  the 
Mississippi  river,  but  after  that  time  they 
shall  be  subject  to  a  tax  of  thirty-three  and 
one-third  per  cent,  on  every  dollar  promised 
on  the  face  thereof,  said  tax  to  attach  to  said 
notes  wherever  circulated,  and  said  notes  to 
be  fundable  and  exchangeable  for  new  Trea- 
sury notes,  as  herein  provided,  subject  to  the 
deduction  of  said  tax. 

Section  12.  That  any  State  holding  Treasury 
notes  received  before  the  times  herein  fixed 
for  taxing  said  notes,. shall  be  allowed  till  the 
first  day  of  January,  1865,  to  fund  the  same 
in  six  per  cent,  bonds  of  the  Confederate 
States,  payable  twenty  years  after  date,  and 
the  interest  payable  semi-annually,  lut  all 
Treasury  notes  received  by  any  State  after 
the  time  fixed  for  making  the  same  as  afore- 
said, shall  he  held  to  have  been  received  di- 
minished by  the  amount  of  said  tax.  The  dis- 
crimination between,  the  notes j  subject  to  the 
tax,  and  those  not  so  subject  shall  be — 

Section'IS.-1  That  Treasury  notes  heretofore 
issued  bearing  interest  at  the  rate  of  seven 
dollars  and  thirty  cents  on  the  hundred  dol- 
lars, shall  no  longer  be  received  in  payment 
of  public  dues,  hut  shall  be  deemed  and  con* 
sldered  bonds  of  the  Confederate  States,  pay- 
able twa  years  after  a  ratification  of  a  treaty 
of  peace  with  the  United  States,  bearing   the 


772  Z3o 


TAX  LAW. 


rate  of  interest  specified  on  their  face,  pay- 
able lit  of  January  of  each  and  every 

Section  14  Tftat  the  Secretary  of  the  Trea- 
sury be,  and  he  is  hereby  authorized,  in  oase 
the  exigencies  of  the  Government  should  re- 
quire it  to  pay  the  demand  of  any  public 
creditor  whose  debt  may  be  contracted  after 
Ike  pasaajfe  of  this  ect,  willing  to  receive  the 
aame  in  a  certificate  of  indebtedness,  to  be 
issued  by  said  Secretary  in  suck  form  as  he 
may  deem  proper,  payable  two  years  after  a 
ratification  6f  a  treaty  of  peace  with  the 
United  States,  bearing  iutereit  at  the  rate  of 
six  per  cent,  per  annum,  payable  semi-annual- 
ly, and  transferable  only  by  special  endorse- 
ment, und»r  regulations  to  be  prescribed  by 
the  Secretary  of  the  Treasury,  and  said  certi- 
ficates'sh*  U  be  exempt  from  taxation  in  prin- 
cipal and  interest. 

Section  15.  The  Secretary  of  the  Treasury 
is  authorised  to  inerease  the  number  of  de- 
positories so  as  to  meet  the  requirements  of 
this  act,  and  with  that  view  to  employ   such 


of  the  banks  of  tke  several  States  as  he  may 
deem  expedient. 

Section  16.  The  Seoretary    of  the   Treasury 
shall    forthwith    adverse  this    act    in 
newspapers  published    in  the   several 
and  by  such  other  means  as   shall  secure   im 
mediate  publicity,  and  the  Secretary  of  War 
and  the   Secretary   of  the    Navy   shall    each 
cause  it  to  be  published  in   general  orders  for 
the  information  of  the  army  and  navy. 

Section  17.  The  forty-second  section  of  the 
act  for  the  assessment  and  collection  of  taxes, 
approved  May  1st,  1863,  is  hereby  repp 

Section  18.  The  Secretary  of  the  Treasury 
is  hereby  authorized  ana  required  upon  the 
application  of  the  holder  of  any  call  •ertifi- 
cate;  wkiek,  by  the  first  section  of  this  act,  to 
provide  for  tbo  funding  ar.d  further  issue  of 
Treasury  notes,  approved  March  23d,  1863, 
was  required  to  be  thereafter  deemed  to  be  a 
bond,  to  issue  to  such  holder,  a  bond  therefor 
upon  the  terms  provided  by  said  act. 


THE    TAX    LAW. 


"AH    ACT   TO    LAY    ADDITIONAL    TAXES    FOE    THE   COMMON  DEFENCE    AND 
/  SUPPORT  OF  THE   GOVERNMENT." 


Section  1.  The  Congress  of  the  Confederate 
Skates  of  America  do  enact,  That  in  addition 
to  the  taxes  levied  by  the  "  Act  to  levy  taxes 
for  the  common  defence  and  to  carry  on  the 
Government  of  the  Confederate  States,"  ap- 
proved 24th  of  April,  1863,  there  shall  be 
levied  from  the  passage  of  this  act  on  the  sub- 
jects of  taxation  hereafter  mentioned,  and 
oolleeted  from  every  person,  copartnership, 
association  or  corporation,  liable  therefor,  taxes 
as  follows,  to-wit  : 

I-  Upon  the  value  of  property,  real,  per- 
sonal and  mixed,  of  every  kind  and  descrip- 
tion, not  hereinafter  exempted  or  taxed  at  a 
different  rate,  five  per  cent.  Provided,  That 
from  this  tax  on  the  value  of  property,  em- 
ployed in  agriculture,  shall  be  deducts*  the 
value  of  tke  tax  in  kind  delivered '  therefrom 
as  assessed  under  the  law  Imposing  it,  and 
delivered  to  the  Government.  Provided,  That 
no  credit  shall  be  allowed  beyond  five  per 
cent. 

II.  On  tke  value  of  gold  and  silver  wares 
and  plate,  jewels,  jewelry  and  wa tabes,  ten 
per  cent. 

III.  Tkt  value  of  property  taxed  under  thi 


section  shall  be  assessed  ©ovthe  .basis  of  mar- 
ket value  of  the  same,  or  similar  property  in 
the  neighborhood  where  asses*ed  in  the  year 
1860,  except  in  cases  where  land,  slaves,  cot- 
ton or  tobacco  have  been  purchased  since  the 
1st  of  January,  1862,  in  which  case  the  said 
land, "slaves,  cotton  or  tobacco  so  purchased 
shall  be  assessed  at  tke  pric*  actually  paid 
for  the  same  by  the  owner. 

Section  2.  On  the  value  of  all  shares  or  in- 
terest held  in  any  bank,  banking  company  or 
association,  canal,  navigation,  importing,  ex- 
porting, insurance,  manufacturing,  telegraph, 
express,  railroad  and  dry  dock  companies  and 
all  other  joint  stock  companies  of  every  kipd 
whether  incorporated  or  not,  five  per  cent. 

The  vaUe  of  property  taxed  under  this  sec- 
tion shall  be  assessed  upon  the  basis  of  the  mar- 
ket Value  of  suoh  properly  in  the  neighborhood 
where  assessed,  iu  such  currency  as  may  be  in 
general  use  there,  in  tke  purchase  and  sale  of 
suoh  property,  at  the  time  of  assessment. 

Section  3.  Upon  the  amount  of  all  gold 
and*  silver  coin,  gold  dust;,  gold  or  silver 
bHllion,  whether  held  6y  the  backs  or 
other   corporations  or   individuals,  five  per 


TAX  LAW. 


cent;  and  upon  all  'monies  held  abroad,  or 
upon  the  amount  of  all  bills  of  exchange, 
drawn  therefor  on  foreign  countries,  a  tax  ot 
fiye  per  cent  ;  such  tax  upon  money  abroad  to 
be  assessed  and  collected  according  # 
value  thereof  at  the  place  where  the  tax  is 
paid 

II.  Upon  the  amount  of  all  solvent  credits. 
and  of  all  bauk  bills,  and  all  other  paper  is- 
sued as  currenov,  exclusive  of  non  interest 
bearing  Confederate  Treasury  notes,  and  not 
employed  in  a  registered  business,  the  income 
derived  frorn  which  is  taxed,  five  per  cent. 

Section  4  Upon  profits  made  in  trade  and 
business  as  follows  : 

I.  On  all  profits  made  by  buying  and  sell- 
ing spirituous  liquors,  flour  and  wheat,  corn, 
rice,  8ui?ar,  molasses  or  syrup,  salt,  bacoa, 
pork,  hogs,  beet  and  beef  cattle,  sheep,  oats, 
hay,  fodder,  raw  hides,  leather,  horses,  mules, 
boots,  shoes,  cotton  yarns,  woul,  wooden,  cot- 
ton or  mixed  cloths'  hats,  wagons,  harness, 
coal,  iron,  steel  or  nails,  at  any  time  between 
the  first  of  'January,  1863,  and  the  first  of 
January,  18G5,  ten  pe^r  cent.,  in  addition  to  the 
tax  ou  such  profits  as 'income  under  the  'fact 
to  lay  taxes  for  the  common  defence,  and  car- 
ry on  the  Government  of  the  Confederate 
States,"  approved  April  21,  1863. 

II.  On  all  profits  made  by  buying  money, 
gold,  silver,  foreign  exchange.  Blocks,  notes, 
debts,   credits,    obligations   of  any   kh 

any  merchandise,  propeny  or  effects  of  any 
kind;  not  enumerated  m  the  preceding  para- 
graph, between  the  times  named  therein,  ten 
per  cent.,  in  addition  to  the  tax  on  such 
profits  a*  income,  under  the  aforesaid  acj;. 

III.  On  the  amount  of  profits  exceeding 
twenty-five  per  cent.,  made  during  either  of 
the  years  1863  and  1864,  by  any  bank  or 
bauking  company,  insurance,  canal,  naviga- 
tion, importing  and  exporting,    telegraph,   ex- 

>  press,  railroad,  manufacturing,  dry  dock,  or 
>ther  joint  stock  companies  of  any  descrip- 
tion, whether  incorporate  or  uot,  twenty  five 
per  cent  on  such  excess. 

Section  5.  The  following  exerapi'ons  from 
taxation  under  thi»  Vet  shall  be  allowed,  to- 
wit  : 

I.  Property  of  each  head  of  a  family  to  the 
value  of  five  hundred  dollars;  and  for  each 
minor  child  of  the  family  to  the  further  value 
of  one  hundred  dollars  ;  and  for  each  son  ac- 
tually engaged  in  the  army  or  navy,  or  who 
has  died  or  been  killed  in  the  military  or  naval 
service,  and  who  was  a  member  of  the  family 


when  he  entered  the  serviee,  to  the  further 
value  of  five  hundred  dollars. 

II.  Property  of  the  widow  of  any  officer, 
soldier,  sailor  or  marine,  who  may  have  died 
or  been  killed  in  the  military  or  naval  service, 
or  where  there  is  no  widow,  then  ol  the  fam  ly 
being  minor  children,  to  the  value  of  one 
thousand  "dollars. 

III.  Property  of  every  officer,  soldier,  sailor 
or  marine,  actually  engaged  in  the  military  or 
naval  service,  or  of  such  as  have  l^en  disabled 
in  sueh 'service,  to  the  value  of  one  thousand 
dollars,  provided  that,  the  above  exemptions 
shall  not  apply  to  any  person,  whose  pr< 
exclusive  of  household  furniture,  shall  be 
assessed  of  a  value  exceeding  -one  thousand 
dollars. 

IV.  That  where  property  has  beta  injured 
or  destroyed  by  the  euemy,  or  the  owner  there- 
of has  been  temporarily  deprived  of  the  use  or 
occupancy  thereof,  or  of  the  means  of  cultivat- 
ing the  same,  by  reason  of  the  presence  or 
proximity  of  the  enemy,  the  assessment  on 
suoh  property  may  be  reduced,  in  proportion 
to  the  damage  sustained  by  the  owner,  or  the 
tax  assessed  thereon  may  be  reduced  in  the 
same  ratio  by  the  district  collector,  en  satisfac- 
tory evidence  submitted  to  him  by  tne  owner 
or  assessor. 

Section  6.  That  the  taxes  6n  property  laid 
for  the  year  1864  shall  be  assessed  as  on  the 
day  of  the  passage  of  that  aet,  and  be  due  and 
collected  on  the  first  day  of  June  next,  or  as 
goon  after  as  practicable,  allowing  an  exten- 
sion of  ninety  days  west  of  the  Mise 
river.  The  additional  taxes  on  incomes  or 
profits  for  the  year  1863,Jevied  by  this  act, 
shall  be  assessed  and  collected  forthwith  ;  and 
the  taxes  on  incomes  or  profits  for  the  y^ar 
1364  shall  be  assessed  and  collected  io  t  e 
provisions  of  the  tax  and  a 
1863. 

section  1.  So  much  of  the  tax  act  of  the  24th 
day  of  April,  1868,  as  levies  a  tax  on  incomes 
derived  from  property  or  effects  on  the  amount 
or  value  of  which  a  tax  ia  levied  by  this  act, 
and  alsethe  first  section  of  said  act,"  are  sus- 
pended for  the  year  1864,  and  no  estimate^ 
rent,  hire,  or  interest  on  property  herein  taxed 
ad  valorem,  shall  be  assessed  or  tax^d  as  in- 
comes, under  the  tax  act  of  1863. 

Section  8.  That  the  tax  imposed  by  this  act 
on  bonds  of  the  Confederate  States  Heretofore 
issued,  shall  in  do  case  exceed  the  interest  on 
the  same,  and  such  bonds  when  held  by  or 
tor  minors  or  lunatics,  shall  be  exempt  from 
the  tax  in  all  cases  where  the  interest  on  the 
same  shell  not  exceed  one  thousand  dollars. 


-p.72.Z3o 


THE  MILITARY  BILL. 


'AN  /      :  TO  ORGANISE  FOBCES  To  SERVE  DURING  THE  \Y  \R." 


1.  That  from  and  after  the  passage  of  this 
act  all  white  men.  snsidents  of  the  Confederate 

between  theVges  of  17  and  50,  shall  be 
in  the  service  of  the  Confederate  States  during 
ar. 

2.  That  all  persona  aforesaid,  betwi 

:d  45,  now  in  .«erviee,  shall  be  re- 
tained during  the  present  war  with  the  United 
in  the  same  regiments,  battalions  and 
,ies  to  whi  I  elonged 

of  this  act,  with  th^  ■-  i  ization 

rly   transferred  or 
diacbai  g  be  la^vs  and 

regulations    of    i.  Provided,    That 

es  from   one  State,  organized   against 
their   consent,    expressed   at   the   time,    with 
ts  or  battalion!   from   another  State, 
shall  have  the   privilege  of  beinsr  transferred 
nizations  of  troops,  in  the  same  arm  of 
ice,  from  the  State  in  which  said  com- 
panies were  raised  ;  and  the  soldiers  from  one 
in  companies  from  another  State,  shall 
Aed,  if  they  desire  it,  a   transfer  to  or 
ganisatioDB  from  their  own  States,  in  the  same 
arm  of  t; 

3.  Be  it  further  enacted,  That,  at  the  expi- 
ration of  six  inoi  t  :h  from  the  1st  day  of  April 

t >  >ii.  ly  of  one  hundred  dollars,  in  six 
which  the  St-cre 
tary  of  the  Treasury  in  hereby  authorised  lo 
issue, 

lsd    and    private  who  shall    then 
be  in   i  death, 

previou     o  the  perio  ,  then 

to  the  person  or  p<  rsons  who  won 
by  law  to  receive  the  ■    ol  his  pay  ; 

but  no  one    shall    be   entitled    to  the    bounty 
herein  p'ovided,  who  shall  at  any  time,  during 
the    period  of  six    months  next  after  ih 
tirat  day  of  April,  be  absent  from  hi*  comm  ind 
without  leave. 

4.  Beit  further  enacted,  That,  do  pbrson 
shall  be  relieved  from  the  operation  of  this  act 
by  reason  of  having  been  heretofore  discharged 
from  the  army,  where  no  di  ability  now  exists 
nor  shall  those  who  have  furnished  subfcti- 
tu.es  be  any  longer  exempted  by  reason  ihere- 
of:  Provided,  Tnat  no  person  heretofore  ex- 
empted on  account  of  religious  opinions,  and 
who  has  paid  the  'tax  levied  to  relieve  him 
from  service  shall  be  required  to  render  mili- 
tary service  under  this  aet. 


5.  Be  it  further  enacted,  That  all  white  male 
residents  of  the  Confederate  States,  betweeu 
the  ages  of  seventeen  and  eightoen  and  forty- 
five  and  fifty  years,  shall  enroll  themselves  at 
such  tiroes  and  places,  and  under  such  regu- 
lations as  the  President  may  prescribe  the 
time  allowed  not  b  'ing  less  th-»n  thirty  days 
for  those  east  and  sixty  days  for  those 
west  of  the  Mississippi  river,  and  any 
person  who  shall  fail  so  to  enrol  himself,  with- 
out a  reejsonable  excuse  therefor,  to  be  judged 
of  by  the  President,  shall  be  placed  in  service 
in  the  field  for  the  war,  in  the  same  manner 
as  though,  they  were  between  the  Sf 
eighteen  and  forty-five :  Provided,  that  the 
persons  mentioned  in  this  section  shall  con- 
stitute a  reserve  for  State  defense  and  detail 
duty,  and  shall  not  be  required  to  perform  ser- 
vice out  of  the  Stale  in  which  they  reside. 

6.  That  all  persons  required  by  the  fifth  see 
tiou  of  this  aot  to  enrol  themselves  may,  with- 
in thirty  days'  of  the  passage  thereof,  east  of 
the  Mississippi  river,  and  within  sixty  days  if 
west  of  said  river,  form  themselves  into  vol- 
untary organizations  of  companies,  battalions 
pr  regimtntsaDd  elect  their  own  oflic*  ra  :  said 
organization  to  conform  to  the  exisiit  - 

■  ing  so   organized,  to  tender    tb< 

ai    volunteer*   during   the   war    to    the 
President;    and   if  such    organizations 

proper  muster  rolls,  as  now  orgs 
and  deposits  a  copy  thereof  with  the  enrolling 

•  I  their  district,  which    shall  be  ?• 
!•  nt   lo  enrollment,  they    maybe    accepted  aa 

men  for  service  in  such  State,  but  in  no 
eveut  to  be  taken  out  of  it.  Those  who  do 
not  «so   volunteer  and    organise,  shall   enrol 

!ves  as  before  provided;  and  may,  by 
the  President,  be  required  to  assemble  at  con- 
venient place*  of  rendezvous,  and  be  formed 
or  organized  into  companies,  battalions  and 
regiments,  under  regulations  to  be  pre 
by  him,  and  shall  have  the  right  to 
elect  their  company  and  regimental  officers; 
and  all  troops  organised  under  this  act  for 
Sfate  defence,  shall  be  entitled,  while  in  aetual 
service,  to  the  same  pay  and  allowance  as 
troops  now  m  the  Held. 

1.  T'lat  any  person  who  shall  fail  to  attend 
at  the  place  of  rendezvous,  as  required  by  the 
authority  of  the  President,  without  a  sufficient 
excuse,  to  be  judged  of  by  him,  shall  be  liable 


MILITARY  BILL. 


o  be  placed  in  service  in  the  field  for  the  war, 
a  if  he  were  between  the  ages  of  eighteen  and 
forty-five  years  of  age. 

8.  That  hereafter  the  duties  of  provost  and 
hospital  guards  and  clerks,  and  of  clerks, 
guards,  agents,  employees  or  laborers  in  the 
Commissary  and  Quartermaster's  Department, 
id  the  ordnance  bureau,  and  clerks  and  em- 
ployees of  navy  agents,  and  all  similar  duties 
snail  be  periormed  by  persons  who  are  within 
the  ages  of  eighteen  and  forty- five  years,  and 
who  by  the  report  of  board  of  army  turgeons 
shall  be  reported  as  unable  to  perform  active 
service  in  the  field,  but  capable  of  performing 
soino  of  trie  above  said  duties,  specifying 
which,  and  when  those  persoas  shall  have  beeu 
assigned  to  those  duties  as  iar  as  practicable 
the  Presideut  shall  assign  or  detail  to  their 
performance  such  bodies  of  ireops,  or  individ- 
uals, required  to  ee  enrolled  under  the  fifth 
section  of  this  act.  as  may  be  neaded  for  toe 
discharge  of  such  duties  ;  Provided,  that  per- 
sons between  ihe  ages  of  seventeen  and 
eighteen  feimll  be  assigned  to  those  duties  ; 
•Provided,  further,  that  nothing  contained  in 
this  act  shall  be  so  construed  as  to  prevent  the 
President,  from  detailing  artisans,  mechanics  or 
persons  of  scientific  skill,  to  perform  indispen- 
sable du'ies  in  the  department  of  bureaux 
herein  mentioned. 

9.  Tnat  any  Quartermaster  or  Assistant 
Quartermaster,  Commissary,  or  Assistant  Com- 
missary (other  than  those  serviDg  with  brigades 
or  regiments  in  the  field,)  or  officers  in  the  Ord- 
nanee  Bureau,  or  Navy  Agents  or  Provost 
Marsha],  or  officer  in  the  Conscript  serviee, 
who  fhall  hereafter  employ  or  retain  in  his 
employment  any  person  in  any  of  their  said 
departments  or  bureaus,  or  in  any  cf  the  du- 
ties mentioned  in  the  eighth  section  ef  this 
act,  in  violation  of  the  provisions  hereof,  shall 
on  conviction  thereof  by  a  court  martial,  or 
military  court  be  eashiered,  and  it  shall  be  the 
duty  Of  any  tfepartanent  or  district  commander 
upon  proof,  by  the  oath  ol  any  credible  person 
that  any  such  officer  has  violated  this  provi- 
sion, immediately  to  relieve  such  officer  from 
duty,  and  said  commander  shall  take  prompt 
measures  to  have  him  tried  for  such  offence  ; 
and  any  commander  failing  as  aforesaid  to  per- 
form the  duties  enjoined  by  this  section  shall, 
upon  being  duly  convicted  thereof,  be  dis- 
charged from  service. 

10.  That  all  laws  grantisg  exemptions  from 
military  serviee  be,  and  the  same  are  hereby 
repealed,  and  hereafter  none  shall  bo  exempted 
except  the  following : 

I.  All  who  shall  be  held  unfit  for  military 
service  under  rules  to  be  prescribed  by  the 
Scretary  of  War. 


2.  The  Tice  President  Af  the  Confederate 
States;  the  members  and  officers  of  Congress, 
of  the  several  State  Legislatures,  and  sueh 
other  Confederate  and  State  officers  as  tho 
President  or  the  Governors  cf  the  respective 
States  may  certify  to  be  necessary  for  the  pro- 
per administration  of  the  Confederate  or  State 
governments,  as  the  case  may  be. 

3.  Every  minister  of  religion  authorized  te> 
preaeh  aecordiag  to  the  rales  of  his  church,  and 
who,  at  the  passage  of  this  aet,  shall  be  regu- 
larly employed  in  the  discharge  of  his  ministe- 
rial duties,  superintendents  aad  physicians  of 
asylums  of  the  deaf,  dumb,  bliui  and  insane, 
one  editor  for  each  newspaper  beiug  published 
at  the  time  of  the  passage  of  this  act,  ajod  such 
employees  as  said  editor  may  certify  on  oath 
to  be  indispensable  to  the  publication  of  such 
newspaper,  the  public  printer  of  the  Confede- 
rate and  State  governments,  and  such  journey- 
men printers  as  tho  said  public  printer  stall 
certify  on  ouih  to  be  indispensable  to  perform 
the  public  printing,  one  skilled  apothecary  in 
each  apothecary  store,  who  wag  doing  business 
as  such  apothecary  on  the  10th  day  of  October, 
1862,  and  has  continued  said  business  without 
intermission  since  that  period;  all  pbysiciass 
o?er  the  age  of  30  years  who  are  now,  and 
have  been,  for  the  last  seven  years,  in  the 
practice  ef  tneir  profession,  but  the  term  phy- 
sicians shall  not  include  dentists,  all  presidents 
and  teachers  of  colleges,  theological  seminaries, 
and  sehools,  who  have  been  regularly  engaged 
as  sueh  for  UTo  years  next  before  the  passage 
of  this  act:  Provided,  That  the  benefit  of  this 
exemption  shall  extend  to  those  teachers  only 
whose  schools  are  composed  of  twenty  stu- 
dents or  more.  All  superintendents  of  public 
hospitals  establisned  by  law  before  the  passage 
of  this  act,  and  such  employees  as  the  said, 
superintendent  shall  certify  on  oath  to  be  essen- 
tial to  the  management  thereof. 

4.  There  shall  be  exempt  one  person  as  owner 
or  agriculturalist  on  ea^n  farm  or'  plantation 
upon  which  there  are  now  and  were,  on  tho  1st 
day  of  January  last,  fifteen  able  bodied  field 
hands  between  the  ages  of  16  and  50,  upon  the 
following  conditions:  1.  This  exemption  shall 
only  be  granted  in  cases  in  whioh  there  is  no 
white  male  adult  on  the  farm  or  plantation  not 
liable  to  military  duty,  nor  unless  the  person 
claiming  the  exemption  was,  on  the  1st  day  of 
January,  1864,  either  the  owner  and  maaagcr,  . 
or  overseer  of  said  plantation,  but  in  no  case 
shall  more  than  one  person  be  exempted  for 
one  farm  or  plantation.  2.  Such  person  shall 
first  exeeute  a  bond,  payable  to  the  Confede- 
rate States  of  America,  in  such  penalty  as  the 
Secretary  of  War  may  prescribe,  conditioned 
thai  he  will  deliver  to  the  Soverament  at  some 


8 


MILITARY  BILL. 


railroad  depot,  or  sueh  other  place  or  plaees  as 
may  be  designated  by  the  Secretary  of  War, 
within, twelve  months  next  ensuing,  one  hun- 
dred pounds  of  bacon,  or  at  the  election  of  the 
Government,  its  equivalent  in  pork,  and  oue 
hundred  pounds  of  net  beef,  (said  beef  to  be 
delivered  on  foot,)  lor  each  able  bodied  slave 
on  said  farm  or  plantatiea  within  the  above 
said  ages,  whether  said  slaves  are  in  the  field 
"  er  not,  which  said  baeon  or  pork  and  beef  shall 
be  paid  for  by  the  Government  at  the  price 
fixed  by  the  Commissioners  of  the  State  under 
the  impressment  act : 

Provided,  that  when  tbe  person  thus  exempt- 
ed shall  produce  satisfactory  evidenee  that  it 
has  been  impossible  for  him,  by  the  exercise  of 
proper  diligence,  to  furnish  the  amount  of  meat 
thus  contrasted  for  and  leave  an  adequate  sup- 
ply for  the  subsistence  of  those  living  on  said. 
farm,  the  Secretary  of  War  shall  direct  a  com- 
mutation of  the  same  to  the  extent  of  two  thirds 
thereof  in.  griin  or  other  provisions,  to  be  de- 
livered by  such  person  as  aforesaid  at  equiva- 
lent rates., 

t .  Such  person  shall  furthermore  bind  him- 
self to  sell  tho  marketable  surplus  of  proviijion- 
and  grain  now  op  hand,  and.  which  he  may 
raise  from  year  to  year,  while  the  exemption 
continues,  to  the  Government  or  to  the  families 
of  soldiers,  at  prices  fixed  by  the  Commissions 
ersofthe  State  under  the  impressmeut  aet ; 
Provided,  that  ?>nj  person,  exempted  as  afore- 
said, shall  be  entitled  to  s.  credit  of  25  per  cent, 
on  any  amount  of  m  t  which  he  may  deliver 
within  three  months  from  the  passage  of  this 
act ;  Provided,  further,  that  persons  coming 
within  the  provision  of  this  exemption  shall 
not  be  deprived  of  the  benefit  thereof  by  rea- 
son of  having  been  envolled  since  the  1st  day 
of  February,  1864. 

In  addition  to  the  foregoing  exemptions,  the 
Secretary  of  War,  may,  under  the  direction  of 
the  President,  exempt  or  detail  such  other  per- 
sons as  he  may  be  satisfied  ought  to  be  ex- 
empted on  account  of  public  necessity,  and  to 
insure  the  production  of  grain  and  other  pro- 
visions for  the  army  and  for  the  families  of  sol- 
diers. He  may  also  grant  exemptions  or  details 
on  such  terms  as  he  may  prescribe,  to  such 
overseers,  farmers  or  planters,  as  he  may  be 
satisfied  will  be  more  useful  to  the  country  in 
the  pursuits  of  agriculture  than  in  the  military 
service  ;  Provided,  That  such  exemption  shall 
cease  whenever  the  farmer,  planter,  or  overseer 
shall  fail  diligently  to  employ  in  good  faith  his 
own  skill,  capital  and  labor  exclusively  in  the 
production  of  grain  and  other  provisions,  to  be 


sold  to  the  Government  and  the  families  of 
soldiers  at  such  prices  not  exceeding  these 
fixed  at  the  time  for  the  articles  by  the  com- 
missaries of  tbi  State  under  the  impressment 
act. 

5.  The  president,  treasurer,  auditor  and  su- 
perinte  y  railroad  compaoy  engaged 

in  transportation  for  tbe  Government,  audsu.:li 
officers  and  employees  thereof  as  the  pre 
or  superintendent  shall  certify  on  oath  lo  be 
indispensable  to  the  efficient  operation  of  such 
railroad:  Provided,  That  the  number  of  persons 
so  exemptod  by  this  act  on  any  railroad  shall- 
uot  exceed  oue  person  for  each  mile  of  such  road 
in  actual  use  for  military  transportation;  and 
said  exempts  shall  be  reported  by  name  and 
description,  with  the  names  of  any  who  may 
have  left  the  eopleyment  of  said  company,  or 
who  may  cease  to  be  indispensable. 

6  Nothing  herein  contained  shall  be  con- 
strued as  repealling  the  act  approved  April  14, 
1883,  exempting  extractors  for  carrying  the 
mails  of  the  Confederate  States,  and  the  drivers 
of  post  coaches  and  hacks,  from  military  ser- 
vice: Provided,  That  all  the  exemptions  grant- 
ed under  this  aet  shall  only  continue  while  the 
persons  so  exempted  are  actually  engaged  in 
their  respective  pursuits  or  occupations. 

Seo.  11.  That  the  President  be,  and  he  ii 
hereby  authorised  to  grant  details,  under  rules 
and  regulations  to  be  issued  from  the  War  De- 
partment, either  of  persons  between  45  and  50 
years  of  age,  or.from  the  army  in  the  field,  in 
all  cases  where,  in  his  judgment,  justice,  equity 
and  necessity  require  such  details,  and  he  may 
revoke  sueh  orders  or  details  yhenever  he 
thinks  proper. 

Provided,  That  the  power  herein  granted  to 
the  President  to  make  details  and  exemptions 
shall  not  he  construed  to  authorize  the  exemp- 
tion of  detail  of  any  character  for  furnishing 
supplies  of  any  kind  to  the  government,  by 
reason  of  said  contract,  unless  the  head  or  sec- 
retary of  the  department  making  such  eontraet 
shall  certify  that  the  personal  serviees  of  sueh 
contractor  are  indispensable  to  the  execution 
of  tho  contract:  Provided,  further,  That  when- 
ever such  contractor  shall  fail  diligently  and 
faithfully  to  proceed  with  tho  execution  of 
such  contract,  his  exemption  or  detail  shall 
cease. 

See.  12.  That  in  appointing  local  boards  of 
surgeons  for  the  examination  of  persons  liable 
to  military  service,  no  member  composing  the 
same  shall  bo  appointed  from  the  county  or 
enrolling  district  in  which  they  are  required  . 
to  make  s»ea  examination. 


Hollinger  Corp. 
pH8.5 


